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All Journal Jurnal Ilmiah Mahasiswa FEB AFRE Accounting Financial Review
Isymah, Syifa Amatullah
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Economics, Econometrics & Finance Education

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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENDAPATAN KEDAI KOPI DI MALANG SELAMA MASA PANDEMI COVID-19 Isymah, Syifa Amatullah
Jurnal Ilmiah Mahasiswa FEB Vol. 10 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris terkait faktor-faktor yang berpengaruh terhadap pendapatan kedai kopi di Malang selama masa Pandemi Covid-19, yaitu kebijakan Pembatasan Sosial Berskala Besar (PSBB), penggunaan media online, dan perubahan biaya produksi. Objek penelitian ini adalah kedai kopi yang berdomisi di Kota dan Kabupaten Malang. Data yang digunakan dalam penelitian ini adalah data primer yang berasal dari kuesioner yang dibagikan kepada responden. Sampel yang digunakan dalam penelitian ini sebanyak 50 responden. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan alat uji aplikasi Smart-PLS 3. Hasil penelitian menunjukan bahwa PSBB memiliki pengaruh negatif terhadap pendapatan, sedangkan media online dan biaya produksi tidak berpengaruh terhadap pendapatan.Kata kunci: Pendapatan, PSBB, Media Online, Biaya Produksi, Pandemi Covid-19
The Role of Audit Quality in Moderating Political Connection and CFO Characteristics on Tax Aggresiveness isymah, syifa amatullah
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.13794

Abstract

This study aims to examine the role of audit quality in moderating the effect of political connection and CFO characteristics on tax aggressiveness. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sampling technique used is purposive sampling with a total 255 observational data from 51 sample companies. The results indicate that political connections has no effect on tax aggressiveness. The CFO characteristics that has a negative effect on tax aggressiveness are gender and education level while accounting expertise has no effect. The result also show audit quality unable to strengthen the effect of political connection and CFO gender on tax aggressiveness but able to weaken the impact of the CFO's education level and accounting expertise on tax aggressiveness. JEL Classification: H26; M41; J16. DOI: https://doi.org/10.26905/afr.v8i1.13794  
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